The European Banking Authority has updated its questions and answers (Q&As) on the single rulebook which relate to the CRD IV package of reforms: the CRD IV Directive, the Capital Requirements Regulation and the related technical standards and guidelines. The nine updated Q&As cover the following issues:
- reporting of instrument-by-instrument;
- FinRep table 5 row 010 column 030 – on demand [call] and short notice [current account];
- taking into account insurance effect on operational risk;
- financial guarantees received reported in table 9.2 and table 13.1;
- short positions;
- IFRS references of column 110 “Accumulated write-offs” of F 07.00 template;
- removal from the balance sheet of loans considered uncollectible (write-off in the context of the financial reporting form F 07.00);
- allocation of the collective impairment allowances; and
- IRB exposure value – Recognition of specific credit risk adjustment for positions measured at fair-value.
View Question ID 2013_344: Reporting of instrument-by-instrument, 14 March 2014
View Question ID 2013_341: FinRep table 5 row 010 column 030 – on demand [call] and short notice [current account], 14 March 2014
View Question ID 2014_706: Taking into account insurance effect on operational risk, 14 March 2014
View Question ID 2013_338: Financial guarantees received reported in table 9.2 and table 13.1, 14 March 2014
View Question ID 2013_328: Short positions, 14 March 2014
View Question ID 2013_203: IFRS references of column 110 “Accumulated write-offs” of F 07.00 template, 14 March 2014
View Question ID 2013_202: Removal from the balance sheet of loans considered uncollectible (write-off in the context of the financial reporting form F 07.00), 14 March 2014
View Question ID 2013_201: Allocation of the collective impairment allowances, 14 March 2014
View Question ID 2013_101: IRB exposure value – Recognition of specific credit risk adjustment for positions measured at fair-value, 14 March 2014
View Single Rulebook Q&A, 14 March 2014
